https://www.taxtmi.com/caselaws?id=28438 For clubbing under section 64(1)(ii) of the Income-tax Act, the spouse's income must be taken as taxable net salary after the statutory deduction under section 16(1), because clubbing applies to actual income and not gross receipts. Denying the deduction merely because the income is included in the other spouse's hands would be inconsistent with the scheme of the Act. Only the net salary income was therefore liable to be clubbed, not the gross salary. en-us Fri, 18 Nov 1983 00:00:00 +0530 Mon, 22 Feb 2010 16:45:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28438 For clubbing under section 64(1)(ii) of the Income-tax Act, the spouse's income must be taken as taxable net salary after the statutory deduction under section 16(1), because clubbing applies to actual income and not gross receipts. Denying the deduction merely because the income is included in the other spouse's hands would be inconsistent with the scheme of the Act. Only the net salary income was therefore liable to be clubbed, not the gross salary. Case-Laws Income Tax Fri, 18 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28438